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All Journal Jurnal Keuangan dan Perbankan Dia: Jurnal Administrasi Publik Journal of Humanities and Social Studies Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal Scientia Jurnal Ekonomi Neo Journal of economy and social humanities Jurnal Multidisiplin Sahombu
Yenni Vera Fibriyanti
Universitas Islam Lamongan
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The role of good corporate governance (GCG) and disclosure of corporate social responsibility (CSR) on financial performance in banking in indonesia Yenni Vera Fibriyanti; Mohammad Syafik
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The financial performance of banks in Indonesia has fluctuated. One way to improve financial performance is through disclosure of corporate social responsibility (CSR). Corporate governance plays an important role in improving financial performance. This research aims to analyze the role of GCG and CSR disclosure on banking financial performance in Indonesia. This research takes secondary data on banking companies listed on the Indonesia Stock Exchange for the 2017-2022 period. In this research, researchers used a purposive sampling technique by setting certain criteria and obtained a sample of 41 banks or 240 research data. The data analysis technique used to solve problems in this survey is to use the Stata 12 program to carry out panel data regression analysis. The main finding in this research is that good corporate governance as proxied by independent commissioners and audit committees has no effect on financial performance, this may be due to a lack of optimal consideration in the appointment of independent commissioners and audit committees. Apart from that, it has been proven that CSR disclosure has a positive effect on financial performance. Social disclosure is considered capable of improving the company's image in the eyes of the public and attracting the attention of investors which will have an impact on the company's financial performance.
Coretax Use, E-Billing Use, and Taxpayer Understanding on Annual Tax Reporting Compliance Yenni Vera Fibriyanti; Indah Kurniyawati; Kholifatun Munawaroh
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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This study aims to analyze the influence of coretax use, e-Billing utilization, and taxpayer understanding on compliance with Annual Tax Return (SPT) reporting among individual taxpayers in Lamongan Regency. This study used a quantitative method with random sampling of individual taxpayers at the Lamongan Pratama Tax Office (KPP Pratama). Data were collected through questionnaires and analyzed using multiple linear regression. The results show that coretax use , e-Billing utilization, and taxpayer understanding have a significant positive effect on compliance with SPT reporting, both partially and simultaneously.
Analysis of Factors Affecting Accounting Information Users in UMKM in Lamongan District Adi Supriyanto; Yenni Vera Fibriyanti
Neo Journal of economy and social humanities Vol 4 No 3 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i3.326

Abstract

This study aims to analyze the effect of the owner's education level, business age, and business turnover on the use of accounting information in Micro, Small, and Medium Enterprises (MSMEs) in Lamongan Regency. This study has high urgency because the level of accounting information adoption among MSMEs in Lamongan is still relatively low, whereas proper accounting practices are crucial for business sustainability and development.Unlike previous studies that mostly examined only one or two variables, this research comprehensively investigates three main factors simultaneously to provide a deeper understanding of accounting information usage behavior within the MSME context. This study employs a quantitative approach with an explanatory research design. Primary data were obtained through distributing questionnaires to MSME actors in Lamongan Regency, which served as the population of this study. Out of a total population of 72,924 business units, 100 respondents were selected using a simple random sampling technique. The data were analyzed using multiple linear regression tests.The results indicate that the owner’s education level, business age, and business turnover have a significant effect on the use of accounting information partially. In addition, these three variables also have a significant effect simultaneously. This finding provides new empirical evidence in the context of MSMEs in Lamongan and offers practical implications for local government in designing accounting literacy programs and MSME assistance strategies to enhance business sustainability.
Co-Authors Abidah Dwi Rahmi Satiti Adi Supriyanto Alfiani Alfiani Alifatul Mahmudah Nuryanawati Ari Kuncara Widagdo Fajriyah Kurnia Laili Indah Kurniyawati Kholifatun Munawaroh Kusuma Wijaya Mohammad Syafik Nurcholidah, Lilik Pambudy, Akhlis Priya Riza Busthoni Ulum Safitri Alviani Maretavia Syafik, Mohammad Zulyanti, Noer Rafikah